filling of service tax return

[shruti mittal]

if a company got registration in july under service tax and paid service tax related to earlier period also with interest, then company is liable for file the return related to earlier period. Specifically for Qtr 1 ??????

We covered under reverse charge mechanism for GTA.

Please consider new service tax codes etc.

AI Summary

Filing obligation: registered persons must file returns for earlier periods, including ST-3, even if tax paid or nil.
Registered persons must file service tax returns for earlier periods even if registered later; where tax and interest for prior periods are paid, corresponding ST-3 returns must be filed and earlier-period receipts, billing and tax must be reported. Filing can be made on the current date to regularise past transactions; failure to file may attract penalties. Reverse charge transactions are subject to the same prior-period filing and reporting obligations.